Now showing items 1-8 of 8
Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway
(Kluwer Academic Publishers; Springer Science+Business Media, 2003-05)
Many corporations do not claim all of their allowable tax depreciation deductions. Intuitively, this kind of behavior might seem odd. However we propose several possible explanations. First, we find strong evidence that ...
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis
(Kluwer Academic Publishers; Springer Science+Business Media, 1998-02)
This paper examines the 1989–1993 publicly available financial reports of 46 U.S.-based multinationals to estimate the revenue implications of implementing a U.S. federal formula apportionment system. Ignoring behavioral ...
Behavioral Public Finance: Tax Design as Price Presentation
(Kluwer Academic Publishers; Springer Science+Business Media, 2003-03)
In this essay we review the evidence from marketing research about price presentation of consumer products and discuss how these lessons have been applied—consciously or unconsciously—in the design of the U.S. tax system. ...
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
(Kluwer Academic Publishers; Springer Science+Business Media, 1995-02)
This paper uses survey evidence to estimate the compliance cost of the U.S. system of taxing foreign-source income. The evidence suggests that this cost is about 40 percent of the total tax-compliance cost of large U.S. ...
A General Model of the Behavioral Response to Taxation
(Kluwer Academic Publishers; Springer Science+Business Media, 2001-03)
This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that the ...
Analyzing the standard deduction as a presumptive tax
(Kluwer Academic Publishers; Springer Science+Business Media, 1994-02)
Presumptive taxes can be found in the tax system of most developing countries and make sense when the desired tax base is difficult to measure, verify, and monitor. As a substitute for the desired tax base, the presumed ...
Free trade taxation and protectionist taxation
(Kluwer Academic Publishers; Springer Science+Business Media, 1995-10)
The goal of this paper is to seek new insight regarding international tax policy by recasting it in parallel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that ...
Three challenges for public finance
(Kluwer Academic Publishers; Springer Science+Business Media, 1994-10)
There is one common thread that runs through all three of these challenges. It is a plea to look beyond the standard model of taxation in which it is assumed that the taxed goods directly enter into individuals' utility ...